3 med. potatoes - pared & cubed
4 med. carrots - pared & sliced
1 med. onion - sliced
1 c. water
1/2 c. flour
1/4 tsp. pepper
2 c. cooked, chopped corned beef
1/4 c. salad oil
1/2 tsp. salt
1 can evaporated milk

Place vegetables and water in a large saucepan. Cover and cook over medium heat for 15 minutes. Add oil and mix well.

Remove from heat, add flour, salt and pepper. Mix thoroughly.

Gradually stir in milk, blending well. Add meat and return to heat and continue cooking over low heat, stirring constantly until gravy boils and thickens and meat is thoroughly heated.